In the US, you file your own income tax return each year. Your employer takes tax from your pay, but the final calculation is your job.
The tax year is January 1 to December 31.
You file a tax return the next spring. For income in 2026, the deadline is April 15, 2027.
If too much tax was taken from your pay, you get a refund. If too little, you pay the rest.
Most states also have their own income tax return. This differs by state; see In your state below.
Before you file, know your tax residency (see Resident or nonresident for US tax? F-1, H-1B and more). Residents and nonresidents use different forms.
Forms you will receive (January to March)
W-2: from your employer. Shows wages and taxes withheld.
1099-NEC: if a business paid you as an independent contractor (not an employee). No tax was taken out.
1099-K: from payment apps or platforms for business payments above a limit.
1099-INT: interest from your bank.
1042-S: for many nonresidents, for scholarships or treaty-exempt income.
1098-T: for students, tuition paid.
Keep all of them in one folder. Income is taxable even if you never receive a form.
W-2 or 1099: why it matters
W-2 employee: the employer withholds tax and pays half of FICA.
1099 contractor: no tax is withheld. You pay income tax and self-employment tax yourself (see the guide on gig income).
Collect your forms and your SSN or ITIN.
Choose a way to file (see the list below).
File electronically. It is faster and safer.
Choose direct deposit for your refund. The IRS now sends most refunds electronically, not by paper check.
Ways to file:
IRS Free File: free software from IRS partners for people under an income limit. Start at irs.gov/freefile.
VITA: free help from IRS-trained volunteers for people with lower or moderate income. Find one at irs.gov or by calling 800-906-9887.
Paid software or a paid preparer.
Use Where's My Refund? on irs.gov. Electronic returns with direct deposit are usually paid within about 3 weeks.
File Form 4868 by the deadline to get more time to file. It does not give more time to pay; pay what you think you owe by April 15.
Using software made for residents when you are a nonresident (see the nonresident filing guide).
Not filing because you got no refund. Many people must file even with low income.
Calls or texts saying "IRS: pay now with a gift card." The IRS usually contacts you first by mail and never asks for gift cards.